Where it appears necessary to the prescribed authority to do so for the proper realisation of the tax payable under this Act, he may, by an order in writing and for reasons to be recorded therein, direct a dealer to furnish such security and in such manner as may be prescribed.
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Charge of tax.Section 4 · Levy of purchase tax.Section 5 · Liability to pay purchase tax on certain purchases.Section 6 · Non-levy of tax in certain cases.Section 7 · Exemptions.Section 8 · Burden of proof.India Code, Government of India. Text fetched 16 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.